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Registered number: 10389271
Sign Sealed Delivered Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
McLen & Co Accountancy Ltd
AAT
19 Jolly Avenue
Waverley
Rotherham
South Yorkshire
S60 8BF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10389271
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,011 55,555
39,011 55,555
CURRENT ASSETS
Debtors 5 41,978 31,446
Cash at bank and in hand 9,352 14,911
51,330 46,357
Creditors: Amounts Falling Due Within One Year 6 (87,832 ) (91,318 )
NET CURRENT ASSETS (LIABILITIES) (36,502 ) (44,961 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,509 10,594
PROVISIONS FOR LIABILITIES
Deferred Taxation - (10,555 )
NET ASSETS 2,509 39
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 2,508 38
SHAREHOLDERS' FUNDS 2,509 39
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Louis Frater
Director
18/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sign Sealed Delivered Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10389271 . The registered office is 11 Hartley Brook Avenue, Sheffield, S5 0HJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, gross of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
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2.5. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 2,710 90,052 3,300 - 96,062
Additions - 6,792 - 1,758 8,550
Disposals - (27,152 ) - - (27,152 )
As at 30 September 2023 2,710 69,692 3,300 1,758 77,460
Depreciation
As at 1 October 2022 542 37,985 1,980 - 40,507
Provided during the period 542 11,851 660 586 13,639
Disposals - (15,697 ) - - (15,697 )
As at 30 September 2023 1,084 34,139 2,640 586 38,449
Net Book Value
As at 30 September 2023 1,626 35,553 660 1,172 39,011
As at 1 October 2022 2,168 52,067 1,320 - 55,555
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5. Debtors
2023 2022
£ £
Due within one year
Other debtors 17,095 28,910
Other debtors (1) 22,500 -
Director's loan account 2,383 2,536
41,978 31,446
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,500 7,966
Trade creditors (1 ) (1 )
Bank loans and overdrafts 47,907 62,275
Corporation tax (1,467 ) 2
Other taxes and social security 618 475
VAT 35,275 20,601
87,832 91,318
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,500 7,966
5,500 7,966
5,500 7,966
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Louis Frater 2,536 36,355 36,508 - 2,383
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr L Frater by virtue of his ownership of 100% of the issued share capital in the company.
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